AccessMyLibrary provides FREE access to over 30 million articles from top publications available through your library.
Close
Create a link to this page
Copy and paste this link tag into your Web page or blog:
<a href="http://www.accessmylibrary.com/article-1G1-166693909/sales-factor-combined-unitary.html" title="Facts and information about Sales factor of a combined unitary group: the Disney case.">Sales factor of a combined unitary group: the Disney case.</a>
Close
Set up an RSS feed that alerts you when new articles from Journal of State Taxation are available.
Frequently asked questions about RSS feeds
Sales factor of a combined unitary group: the Disney case.
Background
UDITPA [section] 16(a) provides that for purposes of computing the sales factor, sales of tangible personal property, other than sales to the U.S. government, are attributed to the state in which the property is "delivered or shipped to a purchaser ... within this state." This so-called destination test reflects the legislative intent for including the sales factor in the apportionment formula, which is to recognize the contribution of the market states. Under UDITPA [section] 16(b), an exception applies if "the taxpayer is not taxable in the state of the purchaser," in which case the sale is attributed to the state in which "the property is shipped ...
Related articles from newspapers, magazines, journals, and more
For more facts and information, see all results
- Sales Factor Gross Receipts Cases Addressed By The California Supreme...
- News wire article from: Mondaq Business Briefing Roberts, Carley March 29, 2007 700+ words
...and speculation, the California Supreme Court issued...taxpayers doing business in California. The court treated...includible in the sales factor; and (2) if so...be included in the sales factor. Microsoft addressed...states, including California, have adopted to determine...
- California Franchise Tax Board's New Year's Resolution - Revisit (Revise?...
- News wire article from: Mondaq Business Briefing February 13, 2008 700+ words
...10, 2008 On January 8 and 9, the California Franchise Tax Board ("FTB") conducted...regulations. OLD AND COLD? SHOULD CALIFORNIA REGULATIONS BE UPDATED TO REFLECT RECENT CHANGES IN TECHNOLOGY? California Reg. Sec. 25137-12: "Print...
- Inclusion of Business Income Dividends in The Sales Factor post-CERIDIAN and...
- News wire article from: Mondaq Business Briefing May 7, 2004 700+ words
...On December 4, 2003, the California Franchise Tax Board (FTB...includible in the payee's sales factor. In general, dividends that...purposes of their inclusion in the sales factor under California Revenue and Taxation Code...
- The single sales factor - a new trend?
- Magazine article from: The Tax Adviser Esstman, Donald L. September 1, 1996 700+ words
...the UDITPA formula to double-weight the sales factor. Use of the double-weighted sales factor tends to include a larger percentage of...been given by many to adopting a single-sales factor formula. Three states currently use a...
- Massachusetts single-sales factor apportionment.
- Magazine article from: The Tax Adviser Joseph, Douglas A. September 1, 1996 700+ words
...contractors may elect to use a single-sales factor apportionment formula for tax years 1996...subcontractors may qualify. Use of the single-sales factor is prohibited if the denominator of the sales factor is less than 10% of the corporation...
- Factually speaking: an overview of the sales factor. (state's corporate taxes)
- Magazine article from: Tax Executive Liss, Jonathan A. September 1, 1995 700+ words
...determining what should be included in the sales factor. Background: Evolution of the Sales Factor Prior to the introduction of the three...payroll, and sales. The computation of the sales factor is addressed in sections 15 through 17...
- WMC Hails Senate Consideration of Single Sales Factor Plan Repeals Wisconsin's...
- Press release article from: PR Newswire June 5, 2003 700+ words
...Leader Mary Panzer announced that single sales factor corporate income tax apportionment will...Senate later this month. Under single sales factor, Wisconsin multi-state corporations...been the leading proponent of single sales factor in his house and has promised a vote...
- Law extends single-sales factor tax formula to technology businesses.
- Newspaper article from: The Milwaukee Journal Sentinel (Milwaukee, Wisconsin) (via Knight-Ridder/Tribune Business News) July 27, 2005 700+ words
...Doyle extended the so-called single-sales factor tax formula to technology businesses...state began phasing in the single-sales factor treatment for other business sectors...software company sector." The single-sales factor was not extended to biotechnology companies...
- Net Operating Loss Relief And Increased Sales-Factor Weighting Stall In...
- News wire article from: Mondaq Business Briefing Jacobs, Michael July 29, 2008 700+ words
...have increased the weighting of the sales factor of Pennsylvania's apportionment formula...the beneficial effect that increasing sales-factor weighting would have had for most Pennsylvania...expected shortly. This Bill eliminates the sales factor from the Pennsylvania Keystone ...
- Single-sales factor works: Analysis of job and revenue growth comparing...
- Press release article from: Business Wire November 2, 1995 700+ words
...BUSINESS WIRE)--Nov. 2, 1995--The single-sales factor apportionment formula being debated in Massachusetts has...its franchise tax, and it continues to use the single-sales factor to compute that tax as well. This policy has made Texas...
